Some recommendations to facilitate the use of electronic invoices for management in Vietnam
Published: July 30, 2026
Abstract
Digital technologies have advanced rapidly and caused changes in many fields from education, health care, agricultural and industrial sectors. The Ministry of Finance has issued Circular 78/2021/TT-BTC guiding the implementation of a number of articles of the Law on Tax Administration and the Government of Vietnams Decree 123/2020/ND-CP on invoices and documents. This Circular 78/2021/TT-BTC promulgates detailed instructions for the use of electronic invoices. This paper analyzes some advantages and disadvantages of using electronic invoices. The paper also makes some recommendations to facilitate the use of electronic invoices in Vietnam.
Keywords
invoicepaper invoiceelectronic invoiceVAT
References
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